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2021 (7) TMI 23 - AT - Service TaxRefund of Cenvat credit - Denial on the ground of want of nexus - HELD THAT:- Refund denied by relying on various decisions including an order of this bench of the Tribunal in the case of M/S. TEMENOS INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2020 (2) TMI 354 - CESTAT CHENNAI] wherein the denial of refund on the very same issue has been held to be incorrect. The denial of refund cannot be sustained - Appeal allowed - decided in favor of appellant.
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